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· 분류 : 외국도서 > 경제경영 > 회계감사
· ISBN : 9781119439141
· 쪽수 : 352쪽
· 출판일 : 2017-07-24
목차
Preface vii
CIA Exam Study Preparation Resources ix
CIA Exam-Taking Tips and Techniques xiii
CIA Exam Content Specifi cations xv
Domain 1 Managing the Internal Audit Function (40–50%) 1
Strategic Role of Internal Audit 1
IIA Standards Applicable to Strategic Role of Internal Audit 32
Operational Role of Internal Audit 64
IIA Standards Applicable to Operational Role of Internal Audit 127
Quality Assurance and Improvement Program 137
Risk-Based Internal Audit Plan 160
IIA Standards Applicable to Risk-Based Internal Audit Plan 180
Domain 2 Managing Individual Engagements (40–50%) 206
Plan Engagements 206
IIA Standards Applicable to Plan Engagements 214
Supervise Engagements 233
IIA Standards Applicable to Supervise Engagements 237
Communicate Engagement Results 257
IIA Standards Applicable to Communicate Engagement Results 267
Monitor Engagement Outcomes 291
IIA Standards Applicable to Monitor Engagement Outcomes 292
Domain 3 Fraud Risks and Controls (5–15%) 297
Types of Fraud 297
Integrating Analytical Relationships to Detect Fraud 305
Interrogation or Investigative Techniques 306
Forensic Auditing 313
Use of Computers in Analyzing Data for Fraud and Crime 314
Appendix Sarbanes-Oxley Act of 2002 317
Title II—Auditor Independence 318
Title III—Corporate Responsibility 319
Title IV—Enhanced Financial Disclosures 321
About the Author 323
Index 325
